236023 ÷ 61 
We're looking to find how many times 61 goes into 236023.

Step 1:
2 divided by 61 is 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 61

Moving on to step 2:
When dividing 23 by 61, we get 0 with a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Fetch the next digit (6) from the dividend, attach it to 23 and continue: 236 / 61

Advancing to step 3:
The number 61 fits into 236 3 times, leaving a remainder of 53.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 183 from 236, we get 53.
Bring next digit (0) of the dividend behind the 53 and repeat the process: 530 / 61

Let's proceed to step 4:
530 divided by 61 is 8 with a remainder of 42.
Write down 8 as next digit of the result. 
Result so far: 38.0
Deduct 488 from 530 and we're left with 42.
Bring next digit (2) of the dividend behind the 42 and repeat the process: 422 / 61

Let's proceed to step 5:
The number 61 fits into 422 6 times, leaving a remainder of 56.
Write down 6 as next digit of the result. 
Result so far: 386.0
If we subtract 366 from 422, we get 56.
Fetch the next digit (3) from the dividend, attach it to 56 and continue: 563 / 61

Going ahead to step 6:
If we divide 563 by 61, we get 9 and a remainder of 14.
Record the quotient 9 as the next digit in the result. 
Result so far: 3869.0
If we subtract 549 from 563, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 7:
140 divided by 61 is 2 with a remainder of 18.
The next digit of our result is 2. 
Result so far: 3869.2
If we subtract 122 from 140, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 8:
61 can be fit into 180 2 times, resulting in a remainder of 58.
Put 2 as the next digit of the answer. 
Result so far: 3869.22
Deduct 122 from 180 and we're left with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Our division results in 3869.22 with a remaining 0.058.